Advance: how much of the salary is the percentage of the law?

Remuneration of employees is made 2 times a month. Size and order are determined by the employer. Part of the money paid for 1 half of the month is called an advance. How much of the salary does he make? The rules for calculating this income are established by law.

The concept

The Labor Code of the Russian Federation does not define the concept of advance payment, but it states that the fund provided per month should be divided into 2 parts. It turns out that less than 2 parts of the employee income is not issued. That part of the funds that is provided in the first half of the month is considered an advance.

The Ministry of Social Development recommends accruing income in equal parts. FTS advises taking into account the time worked. In practice, the advance amount in most enterprises is not more than 1/3 of the monthly income. But if the company has a payment of 1,000 rubles, then this will be a violation. It should be about half the income. In case of violation of rights, employees have the right to defend their interests in court.

What is specified in the law?

The employer must provide wages to employees 2 times a month, as this is recorded in Art. 136 Labor Code of the Russian Federation. How much is the advance payment from the salary? The amount cannot be less than the amount accrued for the worked period of the month. Cancellation of the requirements of the law is not carried out on the basis of the desire or written statement of employees.

The condition for the provision of income 2 times a month is indicated in the employment contract, no matter what form of payment - piecework, time or other. This obligation is fixed in the collective agreement, the regulation on remuneration and bonuses. If there was a delay in payments, employees have the right to demand compensation (Article 236 of the Labor Code of the Russian Federation). Its size is equal to 1/300 of the refinancing rate, which is paid for each day of delay. The current rate is used for accrual.

Payment period

Workers need to know not only how much percent of the salary is an advance, but also the timing of the payment. The date is determined by the management of the company independently. Numbers are indicated in a collective agreement or other document. Moreover, this should be approved by order. An extract from documents on payment dates is transmitted to the bank every year to regulate settlement and cash services.

With the transfer of funds, the nuances are taken into account:

1. If the set date falls on a weekend or holiday, then payment is made on the previous business day.
2. Cash delivery times are determined by management. Usually this is a period of 3 to 5 days, after which the amount is deposited.

Paying more than 2 times per month is not prohibited, so this will not be considered a violation of the law. Confirmation of the legality of the settlement date is recorded in the local documents of the enterprise. And how much the advance payment from the salary is depends on the income level of a particular employee.

The form

Need to know how much the advance payment should be? An equally important nuance is the form of transfer of funds. They can be of several types:

1. Cash. Money is issued through the cashier. The form is applied even when participating in a salary project.
2. Cashless. Funds are transferred to a bank card. Payments to non-residents are made only in this way.
3. Payment by non-monetary means, i.e. in kind.

Documentary consolidation is carried out in a convenient form. Usually used payroll T-53. Violations can lead to fines (Article 5.27 of the Code of Administrative Offenses): for enterprises - 30-50 thousand rubles, and for individuals - 1-5 thousand rubles and disqualification up to 3 years with the discovery of a second situation.Employees of Rostrud advise transferring funds on the 15th or 16th of the month, and full settlement of 1 or 2.

The size

How much is the advance payment from the salary? The amount is not indicated by law. The calculation takes into account the amount of salary accrued for the worked period. In order for the accounting department to receive information about the days worked, the timesheet is closed 2 times a month. To transfer funds, payment documentation is issued, which is located in the accounting department of the enterprise. An advance is how much percent of a salary? Most enterprises use a single indicator - 40-50% of the salary.

The amount may be less or more for the period worked. Discrepancies arise due to:

1. The absence of an employee.
2. The presence of many weekends in the first part of the month.

The percentage transfer method is not always effective. Hourly calculation is more accurate.

What is included in the payment?

What income is taken into account when paying an advance? It takes into account:

1. Salary.
2. Supplement when replacing an employee.
3. Extra charge for special conditions.
4. Charges for processing.
5. Payment for combination.
6. Income for student leadership in practice.

The premium is not taken into account in advance, since this income is calculated according to the results of the month. Social payments and annual material assistance are not taken into account.

May be more salary?

How much down payment can be? The amount may be more than a salary, as this is not prohibited by law. The use of the accrued amount in the calculations is due to the lack of the ability to withhold extra money when dismissing an employee, calculated with excess salaries.

With overpayment there are situations:

1. The employer cannot withhold the amount provided in excess of the advance payment. The right to withholding is possible only at a rate of 20% in each payment (with several grounds for withholding - up to 50%) - Art. 138 of the Labor Code of the Russian Federation.
2. With the dismissal of an employee who has an overpayment, difficulties with retention may appear.
3. With the calculation of personal income tax there may be difficulties in calculating income. The calculation procedure involves the transfer of contributions assessed for the entire amount. Advance payments that relate to future months are considered another type of payment related to work obligations.

How much by law is an advance payment from a salary? Although the law does not have a specific size of payments, most employers still transfer half of their employees. This is very convenient, since employees can earn income for hours worked. And the remaining funds go to part of the salary.

Retention Cases

Withholding with excess amounts paid is performed only when:

1. The mistake made by the accountant.
2. Identification of violations of employee duties approved by the labor dispute committee.
3. Execution of illegal actions by an employee, which were confirmed by a court decision.

If a person needs to pay money for future receipts (at his request), the best solution would be to obtain an interest-bearing loan.

Is personal income tax taken?

It was found out how much the advance payment from salary is under the law. When transferring this income, employers are not required to transfer personal income tax to the budget. The actual date of receipt of rights to pay salaries is the last day of the month. The tax is charged and withheld by the agent during the calculation for the month (Article 226 of the Tax Code of the Russian Federation).

The transfer of personal income tax should be performed on the day following the date of the appearance of the right to pay the entire settlement. A special taxation situation arises for the employer when paying an advance that exceeds the salary. The law states that amounts unreasonably transferred to an employee are an interest-free loan. Personal income tax is paid out of it in the amount of 35% (clause 2 of article 224 of the Tax Code of the Russian Federation) if the employee is a resident of the Russian Federation.

An employer is considered a tax agent, therefore, withholds tax on financial benefits at a percentage. He also lists it on a budget. In case of failure to comply with the law, the company is obliged to pay a fine.The obligation to pay an advance is fixed in the Labor Code of the Russian Federation. This is accompanied by various documentation.

Paperwork

An advance is made as well as a salary. When calculating this type of income, the following documents are created:

1. Payments or payroll and cash settlement accounts when issuing cash.
2. The payroll is sent to the bank if the funds are transferred to the current account.

Only after the documentation is completed, the accounting department of the enterprise can transfer salaries and advances to employees. For any violations, liability is provided. With the correct and timely accrual of income, many controversial situations will be avoided.